LEWIS COUNTY RURAL ELECTRIC COOPERATIVE ASSOCIATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: LEWIS COUNTY RURAL ELECTRIC COOPERATIVE ASSOCIATION (EIN 43-0377360)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-08-29
IRS object ID: 202202419349301220
Schema version: 2021v4.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-08-29T15:18:44-05:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	743040374	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KELSO LYNCH PC PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	6700 SQUIBB RD STE 215	AddressLine1Txt
City	MISSION	CityNm
State Abbreviation	KS	StateAbbreviationCd
ZIP	662023252	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	430377360	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LEWIS COUNTY RURAL ELECTRIC	BusinessNameLine1Txt
Business Name Line2	COOPERATIVE ASSOCIATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	LEWI	BusinessNameControlTxt
Phone	5732154000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 68	AddressLine1Txt
City	LEWISTOWN	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	63452	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	SHAWN WALLING	PersonNm
Person Title	CEO	PersonTitleTxt
Phone	5732154000	PhoneNum
Signature	2022-08-26	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	SHAWN	PersonFirstNm
Person Last	WALLING	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	THOMAS F HANCOCK CPA	PreparerPersonNm
PTIN	P00501575	PTIN
Phone	9138311150	PhoneNum
Preparation	2022-08-26	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	SHAWN WALLING	PrincipalOfficerNm
Gross Receipts	$16,122,435	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.LEWISCOUNTYREC.COOP	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1936	FormationYr
Legal Domicile State	MO	LegalDomicileStateCd
Activity Or Mission	"TO PROVIDE RELIABLE ENERGY AND RELATED SERVICES TO OUR MEMBERS AT THE LOWEST COST."	ActivityOrMissionDesc
Voting Members Governing Body	9	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	30	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$16,201,076	PYProgramServiceRevenueAmt
CY Program Service Revenue	$16,052,244	CYProgramServiceRevenueAmt
PY Investment Income	$72,898	PYInvestmentIncomeAmt
CY Investment Income	$52,776	CYInvestmentIncomeAmt
PY Other Revenue	$115,883	PYOtherRevenueAmt
CY Other Revenue	$17,415	CYOtherRevenueAmt
PY Total Revenue	$16,389,857	PYTotalRevenueAmt
CY Total Revenue	$16,122,435	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$1,875,062	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$1,296,957	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,183,398	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,120,834	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$13,331,397	PYOtherExpensesAmt
CY Other Expenses	$13,704,644	CYOtherExpensesAmt
PY Total Expenses	$16,389,857	PYTotalExpensesAmt
CY Total Expenses	$16,122,435	CYTotalExpensesAmt
CY Revenues Less Expenses	$0	CYRevenuesLessExpensesAmt
Total Assets BOY	$53,530,951	TotalAssetsBOYAmt
Total Assets EOY	$54,864,852	TotalAssetsEOYAmt
Total Liabilities BOY	$34,881,832	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$35,413,925	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$18,649,119	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$19,450,927	NetAssetsOrFundBalancesEOYAmt
Mission	"TO PROVIDE RELIABLE ENERGY AND RELATED SERVICES TO OUR MEMBERS AT THE LOWEST COST."	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	THE COOPERATIVE'S SERVICE CONSISTS OF 2,487 MILES OF ENERGIZED LINE SERVICING APPROXIMATELY 7,300 METERS. THE SERVICE AREA COVERS PART OF 7 COUNTIES: LEWIS, CLARK, KNOX, ADAIR, SHELBY, SCOTLAND, AND MARION AND THE TOWNS OF NOVELTY, ARBELA, GRANGER, DURHAM, MAYWOOD, MONTICELLO, AND MEDILL.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	Yes (true)	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	Yes (true)	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	10	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	30	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Members And Shr Gross Income	$15,912,221	MembersAndShrGrossIncomeAmt
Other Sources Gross Income	$706,673	OtherSourcesGrossIncomeAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	9	GoverningBodyVotingMembersCnt
Independent Voting Member	9	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	THERESA SIMMONS	PersonNm
Phone	5732154000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 68	AddressLine1Txt
City	LEWISTOWN	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	63452	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
KENDALL HAWKINS
OPERATIONS M	45.00	Yes (X)	$107,854	$0	$61,464
RUSTYN CARTER
LINEMAN	45.00	Yes (X)	$108,502	$0	$55,449
THERESA SIMMONS
MANAGER OF F	45.00		$98,040	$0	$54,016	Yes (X)
JOSEPH LAY
LINEMAN	45.00	Yes (X)	$102,828	$0	$48,585
THOMAS DUDLEY
AREA LINEMAN	45.00	Yes (X)	$101,559	$0	$41,857
SHAWN WALLING
CEO	45.00		$91,814	$0	$35,695	Yes (X)
RYAN BOOHER
LINEMAN	45.00	Yes (X)	$103,341	$0	$18,080
LARRY CLARK
DIRECTOR	6.00		$13,750	$0	$0		Yes (X)
DAN DANNENHAUER
DIRECTOR	4.00		$11,000	$0	$0		Yes (X)
RANDY JAMES
DIRECTOR	3.00		$11,000	$0	$0		Yes (X)
SANDRA EBELING
DIRECTOR	5.00		$10,750	$0	$0		Yes (X)
DONNA FLOOD
DIRECTOR	5.00		$10,500	$0	$0		Yes (X)
EMERY GEISENDORFER
DIRECTOR	2.00		$9,250	$0	$0		Yes (X)
LARRY SMOOT
DIRECTOR	3.00		$9,250	$0	$0		Yes (X)
MICHAEL SCHANTZ
DIRECTOR	4.00		$9,000	$0	$0		Yes (X)
NED DAGGS
DIRECTOR	4.00		$7,250	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$805,688	TotalReportableCompFromOrgAmt
Total Other Compensation	$315,146	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	6	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
SCOBEE POWERLINE CONSTRUCTION LLC
PO BOX 554	CAMERON	MO	64429	LINE WORK	$1,450,065
T & T TREE SERVICE
PO BOX 104	LAPLATA	MO	63549	BRUSH CONTROL	$518,516
TOTH & ASSOCIATES
1550 E REPUBLIC ROAD	SPRINGFIELD	MO	65804	ENGINEERING SVC	$137,910

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SALE OF ELECTRICITY	221000	$15,396,269	$15,396,269
CAPITAL CREDITS	221000	$581,566	$581,566
MISC ELECTRIC REVENUE	221000	$74,409	$74,409

Field	Value	IRS element (for citing)
Total Program Service Revenue	$16,052,244	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$52,776	TotalRevenueColumnAmt
Exclusion	$52,776	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Personal	$4,770	PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Personal	$4,770	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,770	TotalRevenueColumnAmt
Exclusion	$4,770	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER NON OPERATING REV	Desc
Business	900099	BusinessCd
Total Revenue Column	$12,645	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,645	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$12,645	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$16,122,435	TotalRevenueColumnAmt
Related Or Exempt Func Income	$16,064,889	RelatedOrExemptFuncIncomeAmt
Exclusion	$57,546	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$1,296,957	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$371,315	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$749,519	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,101,532	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,586,150	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
COST OF POWER	$7,161,757
DISTRUBUTION EXPENSE	$2,112,940
ADMIN & GENERAL	$1,137,224
MEMBER SERVICES	$605,041

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$16,122,435	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,372,395	BOYAmt
EOY	$1,825,721	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$500,000	BOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,768,533	BOYAmt
EOY	$1,376,414	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$127,671	BOYAmt
EOY	$168,917	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$69,837	BOYAmt
EOY	$62,735	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$49,836,068	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$6,207,098	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$41,067,609	BOYAmt
EOY	$43,628,970	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$7,580,352	BOYAmt
EOY	$7,737,368	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$44,554	BOYAmt
EOY	$64,727	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$53,530,951	BOYAmt
EOY	$54,864,852	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,078,370	BOYAmt
EOY	$1,043,622	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$33,210,071	BOYAmt
EOY	$33,736,177	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$593,391	BOYAmt
EOY	$634,126	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$34,881,832	BOYAmt
EOY	$35,413,925	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	-$91,978	BOYAmt
EOY	-$108,323	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$18,741,097	BOYAmt
EOY	$19,559,250	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$18,649,119	BOYAmt
EOY	$19,450,927	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$53,530,951	BOYAmt
EOY	$54,864,852	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$0	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$801,808	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Internal Funds Contributed	$1,500	InternalFundsContributedAmt
Total Exempt Function Expend	$1,500	TotalExemptFunctionExpendAmt
Form1120 POL Filed	Yes (true)	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMECPAC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1645	AddressLine1Txt
City	JEFFERSON CITY	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	65102	ZIPCd

Field	Value	IRS element (for citing)
EIN	431441879	EIN
Paid Internal Funds	$1,500	PaidInternalFundsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE C, PART I-A, LINE 1	FormAndLineReferenceDesc
Explanation	AMOUNTS CONTRIBUTED TO AMECPAC	ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,295	OtherCostOrOtherBasisAmt
Book Value	$1,295	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,068,813	OtherCostOrOtherBasisAmt
Depreciation	$684,225	DepreciationAmt
Book Value	$384,588	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$48,765,960	OtherCostOrOtherBasisAmt
Depreciation	$5,522,873	DepreciationAmt
Book Value	$43,243,087	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$43,628,970	TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
CAPITAL CREDITS FROM OTHER ORG	$6,665,653	C
OTHER INVESTMENTS	$655,462	C
LOAN REQUIRED CERTIFICATES	$416,253	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$7,737,368	TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	RETIREMENT OBLIGATION	Desc
Amt	$634,126	Amt

Field	Value	IRS element (for citing)
Total Liability	$634,126	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PAGE 3, PART X	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION HAS A LETTER OF EXEMPTION FROM FEDERAL INCOME TAX, ISSUED BY THE INTERNAL REVENUE SERVICE AND FILED IRS FORM 990 ANNUALLY. AN EVALUATION OF WHETHER OR NOT IT HAS UNCERTAIN TAX POSITIONS IS DETERMINED ON AN ANNUAL BASIS BY THE ASSOCIATION. WHILE THE ASSOCIATION BELIEVES IT HAS ADEQUATELY PROVIDED FOR ALL TAX POSITIONS, AMOUNTS ASSERTED BY TAXING AUTHORITIES COULD BE DIFFERENT THAN THE POSITIONS TAKEN BY THE ASSOCIATION. THE ASSOCIAITON RECOGNIZED ANY INTEREST AND PENALTIES ASSESSED BY TAXING AUTHORITIES IN INCOME TAX EXPENSE, AND, WITH FEW EXCEPTIONS, IS NO LONGER SUBJECT TO FEDERAL, STATE, OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2018.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt
KENDALL HAWKINS
OPERATIONS MANAGER	$107,854	$45,284	$16,180	$169,318
RUSTYN CARTER
LINEMAN	$108,502	$38,413	$17,036	$163,951
THERESA SIMMONS
MANAGER OF FINANCE	$98,040	$42,504	$11,512	$152,056
JOSEPH LAY
LINEMAN	$102,828	$22,817	$25,768	$151,413

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 3	IN 2018, THE COOPERATIVE ENTERED INTO AN AGREEMENT WITH MACON ELECTRIC COOPERATIVE TO PAY FOR MANAGEMENT SERVICES PROVIDED BY TODD SCHROEDER.
FORM 990, PAGE 6, PART VI, LINE 6	THE COOPERATIVE IS A MEMBERSHIP COOPERATIVE.
FORM 990, PAGE 6, PART VI, LINE 7A	THE MEMBERSHIP AS A WHOLE CAN VOTE TO MAKE CHANGES.
FORM 990, PAGE 6, PART VI, LINE 11B	THE CFO REVIEWS THE FORM 990 WITH THE BOARD OF DIRECTORS DURING A REGULAR BOARD MEETING.
FORM 990, PAGE 6, PART VI, LINE 12C	QUESTIONNAIRES ARE REQUIRED TO BE COMPLETED BY THE BOARD ON AN ANNUAL BASIS.
FORM 990, PAGE 6, PART VI, LINE 15A	LOCAL, STATE, AND NATIONAL DATA IS COMPARED IN THE SALARY REVIEW PROCESS. THE BOARD DOES A COMPENSATION REVIEW AND DETERMINES THE CHIEF EXECUTIVE OFFICER'S SALARY. THIS IS DONE ON AN ANNUAL BASIS. THE CEO IS NOW A CONTRACT EMPLOYEE.
FORM 990, PAGE 6, PART VI, LINE 15B	LOCAL, STATE, AND NATIONAL DATA IS COMPARED IN THE SALARY REVIEW PROCESS. THE BOARD DOES A COMPENSATION REVIEW AND DETERMINES THE OFFICER'S SALARY. THIS IS DONE ON AN ANNUAL BASIS.
FORM 990, PAGE 6, PART VI, LINE 19	BYLAWS ARE OFFERED TO ALL NEW MEMBERS; ALL OTHER DOCUMENTS ARE AVAILABLE AT ANY TIME UPON REQUEST.
FORM 990, PART X	FORM 990, PART IX, LINE 4 THE INSTRUCTIONS TO THE 2021 FORM 990 INDICATE THAT ORGANIZATIONS EXEMPT UNDER SECTION 501(C)(12) SHOULD REPORT "PATRONAGE DIVIDENDS PAID" TO THEIR MEMBERS IN PART IX, LINE 4 OF FORM 990. THE COOPERATIVE HAS INTERPRETED THE WORDS "PATRONAGE DIVIDENDS PAID" IN THE INSTRUCTIONS TO MEAN MARGINS THAT ARE ASSIGNED OR ASSIGNABLE TO THE MEMBERS. THE COOPERATIVE ASSIGNS THE NET MARGINS TO ITS MEMBERS EACH YEAR. THEREFORE, THE AMOUNT LISTED IN PART IX, LINE 4 REPRESENTS THE NET MARGINS ASSIGNABLE TO THE MEMBERS FOR THE CALENDAR YEAR ENDED DECEMBER 31, 2021.
FORM 990, PART XI, LINE 9	ASSIGNMENT OF CY MARGINS TO MEMBERS 1,296,957 GAIN ON CAPITAL CREDITS 35,576 CHANGE IN OTHER COMPREHENSIVE INCOME -16,345 RETIREMENT OF CAPITAL CREDITS -452,099 OTHER CHANGES -62,281 TOTAL 801,808
FORM 990, PART XII	FORM 990, PART XII, LINE 2 LEWIS COUNTY RURAL ELECTRIC COOPERATIVE ASSOCIATION'S FINANCIAL STATEMENT YEAR END DIFFERS FROM ITS TAX YEAR END. THE COOPERATIVE RECEIVES AUDITED FINANCIAL STATEMENTS ON AN ANNUAL BASIS FOR THE YEAR ENDED JUNE 30TH.